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首页 PL888429_Activity0_0_CreateEngagement_TPA_Group …

PL888429_Activity0_0_CreateEngagement_TPA_Group i-buttons.pdf

PL888429_Activity0_0_CreateEnga…

阳光下的维娜斯
2012-05-06 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《PL888429_Activity0_0_CreateEngagement_TPA_Group i-buttonspdf》,可适用于领域

ABCDeAudITActivity–CreateEngagementApplicableWorkflow:InternationalFSAGroupAuditJuly©KPMGInternationalCooperative(“KPMGInternational”),aSwissentityMemberfirmsoftheKPMGnetworkofindependentfirmsareaffiliatedwithKPMGInternationalKPMGInternationalprovidesnoclientservicesNomemberfirmhasanyauthoritytoobligateorbindKPMGInternationaloranyothermemberfirmvisàvisthirdparties,nordoesKPMGInternationalhaveanysuchauthoritytoobligateorbindanymemberfirmAllrightsreservedABCDi©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliatedContentsCreateEngagementCreateEngagement•Doyouintendtoincludemorethanoneentity’strialbalanceinthisengagementfileIFSAGAcEngagementProfile•SelectthetypeofengagementstructureIFSAGAaABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliatedCreateEngagementCreateEngagement•Doyouintendtoincludemorethanoneentity’strialbalanceinthisengagementfileIFSAGAcAnswer“yes”inthisactivitywhen:•YouareperformingauditworkonmultiplesingleentitiesorcomponentsandorwanttocreatemultipleworkbooksinthismasterauditfileExamplesinclude:fundsorseparateentitiescomponentswithcommoncontrols•Youarecombininganauditforgroupreportingpurposeswithanauditofstandalonefinancialstatements,orfinancialstatementsthathavebeenpreparedinaccordancewithanotherfinancialreportingframeworkandwillbeissuedonadifferentdatethantheprimaryfinancialstatementsWhenagroupengagementteamorteamatasubgrouplevelanswers“yes”here,theyonlylistasecondworkbookfortheirgroupwork,butnotfortheparentcompanyoranyothercomponenttheymightperformauditworkonandwanttoincludeinthismasterauditfileThoseadditionalworkbooksarefirstcreatedthroughactivity“Scopingevaluation”Answer“no”inthisactivitywhen:•TheengagementteamisthegroupengagementteamorengagementteamperformingauditworkatasubgrouplevelInthiscircumstance,anyadditionalworkbookforcomponentsauditedbythesameengagementteamwillbegeneratedbyactivity“Scopingevaluation”•Youareperformingauditworkonone(consolidated)trialbalanceorotherwisedonotwanttocreatemultipleworkbooksinthismasterauditfileThisisexpectedtobetheoptionformostengagementsAnswering“yes”willrevealagridthatcanbeusedtolisttheworkbooksthatwillbeincludedinthismasterauditfileTheprofileforeachworkbookwillbecompletedinEngagementProfile•SelectthetypeofengagementstructureIFSAGAaTheselectionoftheengagementstructurewilldeterminethecombinationofactivityscreensthatstructuretheengagementfileABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliatedSelectionAppliestoGroupengagementteamAgroupauditistheauditofgroupfinancialstatementsAgroupconsistsoftwoormorecomponentsAcomponentisanentityorbusinessactivityforwhichgrouporcomponentmanagementpreparesfinancialinformationthatshouldbeincludedinthegroupfinancialstatementsThegroupengagementteamconsistsofthepartners,includingthegroupengagementpartner,andstaffwhoestablishtheoverallgroupauditstrategy,communicatewithcomponentauditors(ifapplicable),performworkontheconsolidationprocess,andevaluatetheconclusionsdrawnfromtheauditevidenceasthebasisforforminganopiniononthegroupfinancialstatementsThisselectionwillturnonactivityscreenslikedeterminingcomponentmaterialityandscoping,andallowstheengagementteamtolinkissuestocomponentsoftheGroupSelecting“yes”tothequestionwhethercomponentauditorswillreporttotheGroupengagementteamwillturnonotheractivitiesforgroupauditinstructions,understandingcomponentauditorsandgroupreportingComponentauditorAcomponentauditorisanauditorwho,attherequestofthegroupengagementteam,performsworkonfinancialinformationrelatedtoacomponentforthegroupauditThisselectionwillturnonactivityscreenslikecomponentmaterialitySelecting“yes”tothequestionwhethercomponentauditorswillreporttotheGroupengagementteamwillturnonotheractivitiesforgroupauditinstructionsandgroupreportingBothGroupComponentAuditorVariouslevelsofcomponentsmayexistwithinthegroupfinancialreportingsystem,inwhichcaseitmaybemoreappropriatetoidentifycomponentsatcertainlevelsofaggregationratherthanindividuallyForexample,somecomponentsmaybeorganizedandaggregatedintodifferentdivisionsandthegroupengagementteammaydeterminethecomponenttobeatadivisionallevelABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliatedSelectionAppliestoComponentsaggregatedatacertainlevelmayconstituteacomponentforpurposesofthegroupaudithowever,suchacomponentmayalsoprepareorberesponsibletoreviewgroupfinancialstatementsthatincorporatethefinancialinformationofthecomponent(s)itencompasses(thatis,asubgroup)Whenasubgroupexists,theengagementteamresponsibleforthesubgroupisconsideredboththegroupengagementteamwithrespecttothesubgroupandacomponentauditorwithrespecttothegroupThisselectionwillturnonactivityscreenslikedeterminingcomponentmaterialityandscopingforthesubgroup’sfinancialstatements,andallowstheengagementteamtodocumentcomponentmaterialityfortheworktobeperformedonthegroup’sfinancialstatementsSelecting“yes”tothequestionwhethercomponentauditorswillreporttotheGroupengagementteamwillturnonotheractivitiesforgroupauditinstructions,understandingcomponentauditorsandgroupreportingCreateEngagementCreateEngagementDoyouintendtoincludemorethanoneentity’strialbalanceinthisengagementfileIFSAGAcEngagementProfileSelectthetypeofengagementstructureIFSAGAa

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